2015 (5) TMI 212

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....4/2015<br>Service Tax<br>P K Das, Member (J) And R K Singh, Member (T),JJ. For the Appellant : Shri W Christian (Adv.) For the Respondent : Shri Alok Srivastava (AR) ORDER Per: P K Das: Common issue is involved in these appeals and therefore both are taken up together for disposal. 2. The relevant facts of the case, In brief, are that the appellant is engaged in the manufacture of ACH (Acet....

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....alties under various Sections, including Section 78 of the Finance Act 1994 Commissioner (Appeals) upheld the Adjudication Order. 4. The Learned Advocate on behalf of the appellant submits that there is no storage or warehousing facility at their premises. It is a continuous process for supply of gas to the other companies. It is contended that M/s Reliance Industries Ltd supplied the gas to the ....

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....presentative for the Revenue. We find from the letter dtd 7.11.2011 of the Manager of the appellant company addressed to the Deputy Commissioner, Service Tax, that on account of situational problem and commercial experience the appellant company are sharing the common expenses incurred for usage of storage tank to store HCN received &#39;from M/s RIL and. other expenses. "Storage and Warehousing S....

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....hat there is no storage of HCN at their premises. It is further contended that the appellant have not taken any charge for rendering the service, which is merely sharing of expenses. We have not impressed with the submission of the Ld Advocate on the ground that it is evident from the appellant&#39;s own letter that the appellants were storing HCN which were supplied to GACL. It is who noticed tha....